CMS Pub. 100-06, ch. 3, § 30.1

A. General

For a participating provider, the cost report required for each cost report period is due on or before the

last day of the fifth month following the end of that particular cost report period. For cost reports

ending on a day other than the last day of the month, cost reports are due 150 days after the last day of

the cost reporting period.

If no cost report has been received by the seventh day after the due date (including extensions), the FI

must send the first demand letter in Chapter 4, §20. (The seven-day timeframe allows for processing

and mail time.) In addition the FI must initiate 100% suspension of all Medicare payments on day seven

if the cost report has not been received, an extension request has not been received and approved or a

reduction in the rate of suspension has not been approved. (See Chapter, )

If the provider does not respond within 30 days of the first demand letter, the FI shall send the second

demand letter. (See Chapter 4, §20)

The FI shall make a personal (or telephone) contact with the provider 15 days after mailing the

second demand letter. It shall determine any problems the provider might be having in preparing

the cost report, and if, and when, the provider expects to complete and submit it. It shall

document the provider's response.

If the provider does not respond within 30 days of the second demand letter, the FI shall send the third

demand letter. (See Chapter 4, §20)

30.2.-.Provider is No Longer Participating in Medicare and Not Participating in

Medicaid